IRAWAN, F.; GUMILANG, G. Ex ante and ex post approaches in transfer pricing documentation: A review of PMK 172 of 2023 and examination practices by the tax officers. Educoretax, [S. l.], v. 5, n. 5, p. 652–659, 2025. DOI: 10.54957/educoretax.v5i5.1590. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/1590. Acesso em: 23 apr. 2026.